{"data":{"id":"us-wi/wis.-stat.-77.9815","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.9815","heading":"Exemption.","body":"Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.","path":["Chs. 70-79, Taxation","Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees","SUBCHAPTER VIII LOCAL FOOD AND BEVERAGE TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.9815","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"309c9905685cd13555948f246251124bba252eda682729193d8a66abeea3820b","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.981","next":"us-wi/wis.-stat.-77.982"},"notice":"GroundRules: Original legal text. Not legal advice."}